It’s Time To Be Looking at Year-End Tax Planning

By Jordon Rosen, CPA, MST, AEP® It’s never too early to think about tax planning and with new rules in force for 2018 (Tax Cuts and Jobs Act, the “Act,” or “TCJA”), NOW is a good time. Below are a few key provisions of the Act with related planning tips. Keep in mind that most individual provisions are temporary and … Continued

South Dakota v. Wayfair

Prior to a recent U.S. Supreme Court ruling, the standard to determine “substantial nexus” for sales tax purposes was based on “physical presence” as provided in Quill v. North Dakota.